Particular circumstances of a specific entity

If your issue is about the particular circumstances of a specific entity and the technical issue is about a provision listed in PS LA 2008/3, you can apply for a private ruling. Make sure you include any supporting documentation.

Number of entities with similar transactions

If your issue is about an investment or financial scheme where a number of entities have entered into similar transactions, you can applying for a product ruling. Make sure you include any supporting documentation.

Particular arrangement for a class of people

If your issue is about a particular arrangement for a class of persons – for example, employees of a business or shareholders of a company – you can apply for a class ruling. Make sure you include any supporting documentation.

Administratively binding advice

If your issue is about a matter that is on a topic listed in Attachment B of PS LA 2008/3 you can apply for administratively binding advice by lodging a Private ruling application form. This form explains your options for sending the application through the portal, or by fax or mail. Make sure you include any supporting documentation.

Self-managed super fund

If your issue is about how the Superannuation Industry (Supervision) Act 1993 and Superannuation Industry (Supervision) Regulations 1994 apply to a specific transaction or arrangement for an existing and identified self-managed super fund, you can apply for SMSF specific advice.

Our commitment to you

We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.